Segal, Cohen & Landis
Samuel Landis, Esq. — Managing Partner, Segal Cohen & Landis

Managing Partner

Samuel Landis, Esq.

33+ Years Resolving IRS Tax Controversies

Super Lawyers· Tax — Southern California
33+ Years· IRS Tax Controversy Practice

Biography

Samuel Landis is the founding attorney of Segal, Cohen & Landis, P.C. and has dedicated his entire career to one practice area: IRS tax controversy and resolution. For more than three decades, he has represented thousands of individuals, businesses, and international clients in every form of federal and California tax dispute.

Sam founded Segal, Cohen & Landis on a simple conviction — that taxpayers facing the IRS deserve attorney-led representation, not hand-off to paralegals or non-attorney staff. That principle has guided the firm since 1991 and remains its defining characteristic today.

In addition to his law degree, Samuel possesses a Master's Degree in Taxation (LL.M.) from Boston University. Under his leadership, SCL has distinguished itself as one of the preeminent specialty tax law firms in the United States, having successfully represented over 25,000 clients.

His practice covers the full spectrum of IRS controversy: audit defense at every level (correspondence, office, and field examinations), IRS Appeals representation, U.S. Tax Court litigation, offers in compromise, installment agreement negotiation, trust fund recovery penalty defense, tax lien and levy release, innocent spouse relief, and penalty abatement.

Sam has also built deep expertise in international tax compliance — representing U.S. expats, foreign nationals, dual citizens, and businesses with cross-border obligations. His international practice encompasses FBAR penalty defense, Streamlined Filing Compliance Procedures, Form 3520 penalty abatement, PFIC reporting, and voluntary disclosure programs for offshore accounts.

Samuel has a significant history of civic contribution. He was appointed by two separate Governors of California as a Judicial Nominations Evaluation Commissioner, and by the former President of the California Bar Association to the Los Angeles County JAC Committee. He has also been an adjunct law school professor for over 15 years, teaching Tax Practice & Procedure and Tax 1.

Areas of Practice

What Sam Handles

IRS Audit Defense
IRS Appeals
U.S. Tax Court Litigation
Offers in Compromise
Tax Liens & Levies
Wage Garnishment Release
Trust Fund Recovery Penalty
Innocent Spouse Relief
Penalty Abatement
Installment Agreements
FBAR Penalty Defense
Voluntary Disclosure
Form 3520 / Foreign Trust
International Tax Compliance
Expat & Foreign National Tax
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